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Last updated: 2 October 2026
Closing a business, changing its structure or falling below the threshold may mean cancelling your GST registration — and a cancellation by the department may need to be revoked. Our team handles both, and the final return.
Tax must be paid on stock and capital goods held on the date of cancellation, reduced by any credit reversal rules.
Based on sections 29 and 30 of the CGST Act, 2017 and the CGST Rules. Last updated: 27 September 2026.
Voluntary cancellation application
Officer’s show-cause notice
Cancellation order
Revocation application
Final return within three months
Tax payable on stock held at cancellation
A cancelled registration still has obligations.
GSTR-10 not filed, leading to notices and late fees.
Credit on closing stock not reversed.
The window to apply for revocation passes.
Related GST services.
Registering again later.
Clearing pending returns.
Replying to REG-17.
Closing the company.
Route and pending compliance checked.
Pending returns filed and dues paid.
REG-16, REG-18 or REG-21 filed.
Officer queries answered.
Cancellation or revocation order received.
GSTR-10 filed within three months.
Close the GST record properly.
Final return within three months.
Books kept for the statutory period.
Past-period notices can still be issued.
A fresh registration if business restarts.
Share your query and our team will reply during business hours.
By applying in Form REG-16 on the GST portal with the reason and date.
The final return filed within three months of the cancellation date or order.
Yes, a registration cancelled by the officer can be revoked on application in REG-21, after clearing pending returns and dues.
Yes, credit on stock and capital goods held on that date must be reversed or paid.
Yes, for reasons such as non-filing of returns, after a show-cause notice in REG-17.
ACS – Director, Expertvuw Management Pvt Ltd
Tax work is handled by Expertvuw’s team. Audits and certifications required by law are issued by independent Chartered Accountants, and representation before tax authorities and tribunals is made by authorised professionals or advocates.